Finally, the excerpts below from a 2007
memo from CTC to a House Ways Means Committee
member setting parameters for administering a federal carbon tax may be helpful.

memo from CTC to a House Ways Means Committee

Tax Upstream

We propose to tax fuels as far upstream as practicable, i.e., at the point where possession of the carbon-bearing fuel passes from the “producer” (e.g., coal mine; oil wellhead or tanker; gas wellhead) to the immediate next entity in the supply chain (e.g., coal shipper or utility; oil refiner or importer; natural gas pipeline). Presumably, each such transfer will be codified in a contract, or at least a bill of lading, specifying the attributes of the fuel.

This will minimize the number of points in the economy at which the tax would be levied. It will also simplify tax treatment of potential downstream carbon control technologies such as CCS (coal capture and sequestration), as discussed below.

Carbon Variability Requires Taxing by Btu, not by Fuel Weight or Volume

The tax rates will be stated in dollars per million Btu of heat content for each fuel. A more familiar approach based on physical quantities of fuel isn’t tenable, due to wide natural variations in carbon content within each fuel type. These variations are most stark for coal. A ton of lignite typically contains around 40% less carbon than a typical ton of bituminous coal, for example. To tax the two respective tons at the same dollar rate would be grossly unfair since combustion of the lignite ton releases 40% less carbon into the atmosphere than for the bituminous ton. Actual disparities would be even more pervasive and pronounced on account of variations in carbon content per ton within each major coal category (bituminous, subbituminous and lignite).

Spain: The Christian states, 711–1035

…in 778, his troops captured
Barcelona
in 801 and occupied Catalonia. This region, later known as the Spanish March, consisted of several counties under Frankish rule and long maintained strong political and cultural connections first to the Carolingian empire and then to the kingdom of France. Thus, for several centuries…

Western architecture: Spain and Portugal

…Teresa de Jesús (1889–94) in
Barcelona
. His Gothic sympathies were evident in the crypt of the church of the Holy Family in
Barcelona
, which he completed from 1884 to 1887, to the design of his master Francesc de Paula del Villar i Carmona. Gaudí also restored the Gothic cathedral of…

Western architecture: Art Nouveau

…ornament fascinate the visitor to
Barcelona
. With their peculiar organicism, the Casa Milá apartment house (1905–10), the residence of the Batlló family (1904–06), Gaudí’s unfinished lifetime projects of the surrealistic Güell Park and the enigmatic church of the Holy Family were personal statements. Their effect, like that of most Art…

glassware: Venice and the façon de Venise

…in green glass, but in
Barcelona
a characteristic kind of enamelled decoration was developed, the peculiarities of which include a light-leaf-green colour and a constantly recurring lily-of-the-valley motif (late 15th–16th century). Elsewhere, at Hall, in the Tirol, a characteristic decoration with the diamond point, often supplemented by cold painting ( …

Catalonia: Geography

…metalworking industries are concentrated in
Barcelona
; Sabadell and Terrassa are also textile centres. One of
Barcelona
’s plants produces electric automobiles for Nissan. Catalonia’s growing demand for petroleum products led to the expansion of Tarragona’s petroleum refineries. Services, particularly those of tourism and transportation, are highly developed.…